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Management Letter <br /> Elk River Utilities <br /> Elk River, Minnesota <br /> For the Year Ended <br /> December 31, 2014 <br /> ABDO <br /> EICK & F People <br /> Process® <br /> METERS_VIE E S LLP Going <br /> Certified Public Accountants&Consultants Beyond the <br /> Numbers <br /> 110 <br />